Calvin Churchill, a confidence-man, and his sidekick/stooge, "Clip" McGurk, are being pursued by an Internal Revenue agent, Henry Potke, for their failure to file an income-tax on the advice of…

The Great Elmer and Company, two out-of-work magicians, help lovelorn Jerry Bronson adopt Spanky Milford, to distract him. When Bronson makes up and elopes, the pair are stuck with the…